___ is levied on Inter-State supplies of goods or services or both.

The liability to pay tax on goods shall arise at the

Rate of tax on platinum, CGST and SGST together is

A registered person who is liable to pay tax under section 9(3) or 9(4) shall issue a ___ at the time of making payment to the supplier.

Input Tax Credit of CGST can be first utilized to pay output liability of

The first 2 digits of GSTIN represent

___ of supply is the amount upon which tax is levied and collected.

Content of Tax invoice is given in

Input tax does not include

GST is a ___ tax.

CGST is levied by the ___ Government.

Input tax credit of SGST can be utilized against output liability of

The maximum rate of GST shall not exceed

GST came into effect in India from

GST Council is chaired by

IGST is applicable on

Composition scheme is applicable if turnover does not exceed

The validity of e-way bill is based on

HSN code in GST is used for

A person who has obtained or is required to obtain more than one registration will be treated as....

Alphabet “S” under GST stands for

GST is levied in India on the basis of principle

GST is currently being levied on

Funeral, burial, crematorium or mortuary including transportation of the deceased shall be treated as

Place of supply in case of installation of elevator is

Mr. A has started supplying goods & services in the state of Rajasthan. He is required to obtain registration, if his aggregate turnover exceeds during a financial year

The term Goods under section 2(52) excludes

___ means taking goods out of India to a place outside India

Renting of rooms where charges are ___ or more per day is taxable

Aggregate Turnover does not include

GST is charged on ___ of goods or services

___ is levied on interstate supplies of goods or services or both.

___ means taking goods out of India from a place outside India.

The liability to pay tax on goods shall arise at the ___.

___ is an instrument containing all the necessary details of transactions of supply of goods and services.

___ includes non-taxable supply.

Non–Resident Taxable person can file return in form ___

Every person shall have ___ in order to be eligible for grant of registration.

Application for cancellation of Registration cannot be made by a person who has voluntarily registered for a period of ___ from the effective date of registration.

The integrated tax on import of goods shall be levied at the point when duties of ___ are levied on the goods u/s 12 of the Customs Act, 1962.

The export of goods or services is considered as a

The validity of the registration certificate is

Under GST law, value of supply is

The original copy of a tax invoice of goods belongs to

Goods are packed and transported with insurance, packing materials, transport and insurance. This is a case of

Services by any court or Tribunal established under any law is

Mr. P supplied goods of ₹1,00,000 to Mr. Q, who returned goods of ₹10,000 due to inferior quality. Mr. P will later issue

Maximum service period required to constitute a continuous supply of services with periodic payment

GST number does not include

As per Section 25 of CGST Act, 2017, a casual taxable person shall apply for registration at least ___ prior to the commencement of business.

The underwriter is entitled to claim remuneration on

Accounting for amalgamation is governed by

Internal Reconstruction

Amount of calls in advance is treated as

Interest on debenture and unsecured loan is payable up to the date of actual payment

Marked applications refer to

Buyback must be completed within ___ from the date of passing the resolution.

The asset which is not taken under the Net Assets method of calculating purchase consideration is

Capital Redemption Reserve can be utilized only for

For capital reduction under internal reconstruction, authorization/approval is required from

A company is allowed to convert fully paid shares into stock.

The balance in security premium account cannot be transferred to capital reduction account.

Buyback of security is governed by section 68 of Companies Act.

Cancellation of contingent liability is treated as profit to the company.

Equity shares can be bought back out of fresh issue of shares only.

Underwriting may be done by individuals, partnership firms or joint stock companies.

Marked applications are also known as direct applications.

Local taxes are an example of secured creditors.

In the case of amalgamation there are two or more liquidations and one formation.

If the company is insolvent, interest on debentures is payable up to the date of actual payment.